| Objective: Taking the public welfare operation of grass-roots medical institutions as the theme,taking the reform of "medical federation" mode as the background,from the point of view of balancing the reform objectives of government departments and the management requirements of grass-roots medical institutions,based on the financial system and other regulations of primary medical institutions,starting from the difficulties of cost management of primary medical institutions,and on the basis of systematically sorting out the elements of the cost refinement management framework of primary medical institutions,Combining theory,literature analysis and case analysis methods,on the premise of fully integrating regional medical resources and public health management forces,the concept and policy recommendations of cost refinement management system of primary medical institutions of N medical group are proposed.Methods: Based on the relevant documents of cost refinement management,this thesis puts forward a scientific theoretical basis for the cost refinement management of primary medical institutions,integrates the current medical reform system in China,on the basis of actual investigation and evidence collection,this paper deeply analyzes and expounds the necessity and feasibility of fine cost management of primary health care institutions in China,and proposes a scientific way to build a cost refinement management system,Finally,based on the practical work,Taking N Medical Group as an example,this paper analyzes the current situation of cost management of the grass-roots medical institution,and puts forward some improvement methods.Under the policy environment of medical reform,based on the scientific theoretical basis related to the fine cost management is based on scientific theory,the social health centers in primary medical institutions are investigated one by one,and the total cost of each project is calculated scientifically and effectively,and finally summarized into the total cost,so as to further implement the fine cost management.Conclusion:By analyzing the specific improvement measures and effects taken by N Medical Group in the process of cost refinement management,it is concluded that unified group management is the guarantee of cost refinement,and strengthening the whole process control is the key to cost control,the application of activity-based costing is the basis of cost accounting,and optimizing the evaluation of reward and punishment system is an important experience of cost evaluation.Enlightenment: In the construction of fine cost management system,each data has high accuracy and depends on a perfect information system as data support,therefore,it is necessary to strengthen the information construction of grass-roots medical institutions and promote the innovation of outpatient mode.Promote the reform of clinical pathway,at the same time,strengthen the training of fine cost management personnel in grass-roots medical institutions,so that everyone has a sense of fine management.It has also been accurately understood and fully supported by the leaders.Finally,improving the comprehensive service ability of primary medical institutions and making primary medical institutions stand firm in the fierce medical market competition will inevitably embark on the road of refined cost management and achieve the goal of reducing costs and increasing efficiency.Targeted,only in this way can we achieve the goal of refined cost management in primary medical institutions. |